Section 211.7u(1) of the Michigan General Property Tax Act defines the poverty or hardship exemption as a method to provide relief for those who, in the judgment of the Board of Review, are unable to fully contribute to the annual property tax burden of their principal residence due to their financial status.

The hardship waiver must be filed and approved by your local Board of Review on a yearly basis. Contact your local assessing office for an application. To find your assessor, view the List of Local Assessors page.